2025 (10) TMI 1025

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....on Order, both the Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondents. 3. In these Writ Petitions, the Petitioner has challenged the impugned Orders dated 20.08.2024 and 18.07.2024 passed by the 2nd Respondent and the 1st Respondent respectively in the respective Writ Petitions. 4. Arguing the case on behalf of the Petitioner, the learned counsel for the Petitioner would submit that bulk of the demand covered by the impugned Order dated 20.08.2024 pertains to belated availing of Input Tax Credit (ITC) which now stands condoned by virtue of insertion of Rule 16(5) to the respective GST Rules vide ....

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.... respond to the Show Cause Notices in GST DRC-01 dated 27.05.2024 and 28.05.2024, which have now culminated in the respective impugned Orders and therefore these Writ Petitions are liable to be dismissed. 10. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondents. 11. This Court is inclined to follow the consistent view taken by this Court under similar circumstances by remitting the case back to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh and consolidated order insofar as all the issues other than the issue relating to the demand that was confirmed on account of belated availing of Input Tax Credit (ITC) is concerned, i....